Charlty r•glthatton numb•r 280926
THE STRAThON NO.2 CHARITABLE TRUST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2022

THE STRAThON NO.2 CHARITABLE TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
Truste•s
K A Stratton
D L Barkor
Charlty number
280926
PrSnelpal addr•s$
do Austin and C8rnley
Albion Chambers
High Street
Laighton Buz2Èrd
Bedfordshl
LU7 1DP
LU71DP
Indépèndont txaminor
Rlchard$ons
30 Upper Hkjh Stre81
Thame
Oxfordshlre
Oxg 3EZ

THE STRAThON NO.2 CHARITABLE TRUST
CONTENTS
Pag•
Trustg9$' rewrt
Independent examinerfs report
statement of flna￿la1 activrbes
Balance sheet
Notes to thè Ilnancial statements
6-11

THE STRAThON NO.2 CHARITABLE TRUST
TRUSTEES. REPORT
FOR THE YEAR ENDED 5 APRIL 2022
The tTustee8 present their annual reF¥Jt and fjnanclal statements for the year end￿ S April 2022.
The accounts hav8 prepared in acc4)rdance with thg ac¢ountin9 pollcles set OLrt in note 1 to the accounts
ond compty ￿th the trusfs governing docajment. a d&ad of trus( Ihe Chaiities Act 2011 and °Ac¢ounting and
Reporbng by Chariti￿.. Stslement of Rg0)mmendad Practice applicable to charlties preparing thalr accounts in
o¢cordanee wNh the Financial Reporb'ng Standard applicable in tho UK and R¢pUbl￿ of Ireland IFRS 1021.10$
8mènd8d for 8c(J)unling periods commendng from 1 January 20161
Obleetlves and actlvltl•s
The Irusfs objeth've is to make donatiorF to (*aritab￿ organisatKsns. There ha$ been rLQ ¢hang9 in the6e dumng
the ye8r.
The trustees havè p8KI due regard to gutyaance L%sued by the Charity Ccthmisslon in decldlng what actlwltes the
trus¢ should undertake.
Achievements and porforManc•
Fln¥n¢lal review
At thè y•ar ènd the Charity heba totd funds of £2,784,085 compared to £2.490.782 in 2021. Thls was party due
to an Increa89 In value of Investments held in th8 ￿r. All lunds were undesign8t
It is the polKy of the trust Ihat unrèstricted funds whith havo not baan d8svJnaled for a Specif￿ use should be
mBintained al a 18vel equfvafenl to between three and six month's expenditure. The Iwslees consider that
res•rves at this I&￿1 wil ensure Ihal. In the event of a signlficanl drop In fijnding, they hwll be ab￿ to conllnue the
trust's Current athliè$ while consideration is glven to in which additson￿ fund$ may be ralsgd. ThlB ￿81 of
rgsorves has be&n maintained Ihroughwt the year.
The Charity made dcffiallons of £158,OOD lo Charitable organisations durfng tho year, as d•tailèd in noto 5.
The trustees have asse85ed the major risks to which th6 trust is gXPOBed, and are $atisfi8d that systems are in
F4a¢è to mlugale extK)sure to the major rSsks.
Structur•i gov•mane• and manag•m&nt
The trusl is an Unincorporat￿ charfty, govgmed by a deed oftrust.
twstoas vjho 8&Ned during Ihe year and up to the dale of s1onatu￿ of the finanual st8*ements w•r8'.
K A Stratton
D L Barker
No new trustees w•m ap￿lAt￿d in th? year.

THE STRAThON NO.2 CHARITABLE TRUST
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2022
statement of trustees. responslbllltl•s
The knJste&8 are responsible for prepaiin9 thè Trusts￿, Rgport and th8 financial statements in ac¢ordAnce with
8PFAlCab￿ law and United ￿ngdoM Ac¢ounfjng Stsnd8Td8 Iunited Kingdom Gonorally A￿Pt￿ Accounts'ThJ
Practic*).
Th9 law appllcgble to charibes in ErrfJland and Wales r9qulres the trustees to prepare finBn¢Oal Statements f¢x
•8ch finandal yeor whith give a true and fair of th• statg of affairs of the trust and of the Incoming resources
8nd appllcalkin of r8swr(*8 of tho trust for that yeor.
In preparfThJ these finanaal stalements, th8 trustè8s are required to:
- seknt surtable accounting polld8s 8nd thgn appty them cortslstently,.
- obs¥rve the msthtsjs and principles In tho Chorf11o9 SORP..
- make judgements and e8timates that am reason8bb and prndenl.,
stste whether applicable Èc¢ounting stsndards have been folk)wad. subjact to any matsrial departure$
disdosgd and gxplaingd In thg finandal statsments., and
- pr$p8Tr thg fin8nci818tatsments on the gobng concern bosis unkns 11 Is inappropriat8 to presum8 that the
charmy￿11 (ffitinue in operation.
The trustees are responsible for kèèping suffityent aco)unllng records thal disclose wrth reasonabl8 a￿UraCY at
any time Ihe finandal p0S￿On of the trust and enable them to ensure that the financial statements comply with
the Charities Act 2011. the Charity (Accounts and Reports} Regulats"ons 2008 and the provlslons of the trust
dogd. Thgy aro alw responsible lor 8afeguarding Ihe assats of the tru$1 and herrA for t8kJng rea30nable steps
for th¥ pr￿ntIon and dètèc*on of fraud and other kregularfties.
The trustees. report was approved by tho Bo8ril of Trustees.
DLBa￿r
Trust8

THE STRATTON NO.2 CHARITABLE TRUST
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE STRAThON NO.2 CHARrrABLE TRUST
I reF*yI to the trustees on my examlnatity) of th• fro￿la1 stst•mants crf Stratt(m No.2 Charitabl8 Tru# (th•
ustl lor thè year on¢Jod 5April tr22.
R•$ponslbllltles and b•$ls of rnport
As Ihe trustees of the trust you are responBibl8 for the preparation of tho finan¢l81 statemants In a¢Mrdan¢è
vAlh th• r•quSr•menls of tha Charftl68 Act 20111th8 2011 Actl.
I report In rg8pec* ot my ex8mIn8￿On of the tru8Vs financkgl st*t•m•nts ￿rrfed wl undèr Section 145 of th
2011 Ad. In carrying out my examination I have fonoweo 811 the applkabh D¥gctl)n8 glven by the Charfty
Commission under section 145lSllbl of the 2011 Act.
Ind•p•nd•nt •xamlnots stat•mMt
Sirte th8 trusl's gross income excoew £250,CO) your 8xaffliner must be a membor of a listed in seclion
145 01 Ihe 2011 Acl. I ccffifirm that l am qu￿￿ed to undertak0 ts oxamw*tMM b￿aus6 l 8m a member d .
1$ ono olth¢ fisted bodies.
Your attenlkjn is drawn to Ihe fact tho1 tf*e chartty has prèparèd flnandal staloments In accordance wth
Accounb'ThJ and Rèporting by Charities prtsp8ring Ihelr 8CCtxAnts In 8¢cfjrdan¢e with Ihe Financial Rèporting
Standard applicable in the UK and Rèpublic of Irdand IFRS 1021 In prefe￿nce to th& knunyng and
Roporbng by Charities.. Statement of Recommended Practice i￿ued on 1 April 2005 which Is r8fgrr¥d to in the
•xtont regulatths ￿t has now ￿en ￿thdraWn.
l undor3tanLI thBt this ha8 boen dcfjg In order for financial 8tstem•nts to provth 8 Iru• falr ￿9W In
aco)rdanc8 with Gengrdlly Attept•d Ac¢ounllNJ Pr8d¢g effethe for reportlrvJ ￿rIodS beglnnlThJ on or th 1
January 2015.
I ha¥A• ccffipleled rny exaTr1nafk￿. I confinn that no rnatters have cunè to my attenlion In *•Alh th
nln8bon gi￿n9 me cause to belkve that in any materbal resFeCt
cOun￿r0 record5 were Ml kept in TesF*rt of th? tru* as required ty s•¢bon 130 ofthe 2011 ACL"
the ￿￿nC￿ttl slaternents do not wlth th)se records". or
th• finandal stat6m9nts do Th)t comply wih th8 applicab￿ fequiTomants conc8mlng th¢ lom and content
of 8c(x)un15 set out in Ih• Chgrrtbs IAttounts and Raportsl RtsgulaJons 2CQ8 othgr than any requiremont
that the acwunts give a tru8 8nd falt which is rK)l a mattar con81d&rgd •5 part of an indtptndènt
examinalion.
I h8vo no COr￿0M$ gnd have CAJrne across no other matters in conneclSon wAh the examination lo which
att•nthon $hould bè drawn In this r8port Sn order to er￿ble a proper understanding of tha fina￿L918taternents to
Le•nn6 Htckman, ACA
Rl¢hardsons
30 Upp8r Hlgh Slr8Ot
Thame
Oxforijshirg
OX9 3EZ
3010112023

THE STRAThON NO.2 CHARITABLE TRUST
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 5 APRIL 2022
Unrnstriet•d Unr•strictwl
fun
fvnd$
2022
2021
Incom• from..
Don8tion3 8nd le9aaes
Investments
108,500
142,707
49,311
92.162
Total Ineom•
251,207
141.473
Ex
ndlturè on=
Charitablè actniitias
176.964
57,909
Nel gainslllossesl on investments
219.061
252.854
Nat mov•m•nt In funds
293.304
336,418
Fund b81onc4s 816Aprfl 2021
2,490.781 2,154,364
Fund b•lon¢e$ at 5Aprll 2022
2,7e4,085
2,490,782
The $18lemenl of fln8n¢kg1 actmlies irKIL*Jes all gains and lossas r•eognised in the year.
AJI inc¢fflé and expenditure d8rive from conunulng *lvilles.

THE STRATTON NO.2 CHARITABLE TRUST
BALANCE SHEET
AS AT S APRIL 2022
2022
2021
Notes
Fixed a$s01s
Invèstrnents
10
2,720,333
2,404,628
Current •#s•ts
Cash al bank and In h￿d
63,752
86,154
Net current assets
63.752
86,154
Total asS•ts currnnt Ilablll¢l•s
2,784,085
2,4Ks,782
Incom fvnds
Unrestrlctod fuThd8
2.784,085
2.490,782
2.784.085
2.490.782
Th• fln8ncial statèments were approved by the Tru$tses on3o-01-1>>3
D L Barker
Trustee

THE STRAThON NO.2 CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED S APRIL 2022
A¢¢ountlng pollel•s
Ch•rlty infommtion
Tho Stratton No.2 Charitable Trust is an unlwjrporated charity controlled by Its goveming d0￿Ment. 8 deed
of tnjst.
1.1 Accounting convth)ilon
Thè accwnts have been prepared In act￿anCe with the twsvs govaming documenL the Chartt￿ Act 2011
and 'AccounUTrJ and Reportlw by Charities- Statement of R8eommèndèd Practlc8 applicabl& to i*arilies
preparing their accounts in 8cwrdan¢e with the Finanaal Reporbng Standard appllcable in lh& UK and
Republic of Ireland IFRS 102}" {as amended for accounllng perf(xls ¢ommencing from 1 Janu8ry 2016). The
trust is a Public Benefit Entty as defingd by FRS 102.
The trust has taken a(fvantage of the provL8lons in th8 SORP for charltles apptyrng FRS 102 Updats Bullelrn 1
not to prepare a Statement ol Cosh Flows.
The ffinan¢lal slatsmonls have departed from the Charflg$ {Ac¢ounts and Report9} Regulations 2008 onty to
the extent raquirèd t¢ prowde a tru8 and faSr ￿&w. This departuro has InVo￿ad followng the Statement of
Recommended Pra¢ti¢e for charities applWng FRS 102 rather than thè versKJn of the S¢at8mgnl of
R•comm&nded Practice whlch Is referred lo In tho R6gulalhJns bul vhblch has since been wtthdrawn.
The fina￿al slatements aro w6pared in 8teding, which 1$ the ftjnctlonal cutteney of the trust. Monetary
amounts in th•sa fing￿4?1 statements are roundgd lo the n¥aresl £.
Thg fln¥n¢ial stalements have bgan prepar&d und8r th8 hisloiul cosl conventKfi. modthed to includ8 thè
rèv8hJation of freehold prop&rbès and to include investment propo￿9$ and Certain finonc181 instruments al falr
valuè. The prfnapal accountSng poll¢les adopted are set oul below.
1.2 Golng coneem
At the time of approvirKJ th8 finanrial slatements. the trusteas have a wsonable expectati￿ that the trust
has adequate resources to Con￿nUe In operational exlsten¢È f¢r the knesee8b￿ future. Thus the trustees
conlnue to adopt the going concem basis of accounting in pieparing the finanoal stalgments.
1.3 Charltablè fund$
All funds are unmstrlct*l. Unrgstricted fvndg are avallabb for use 8t the dlscietion of the Iru8188s in
furtherancé of thèir charitsble objectives unless the funds havo baon deslgnated for other purposes.
1A Incomlng r•sourc•s
Incomg 18 recognised when the trust is legally entIt￿d to it after any perfomiance conditions hava bgon met,
the arr￿Unts can b& m6asur0d roliably, and it is probablg Ihot irKomo wll be recelved.
Cash dOnati￿S are recognlsed on receipt. Other donat￿nS gre recognisèd once the trust has b8•n notified of
th8 donation, unl8s¥ performance condttlons requir9 dofvrral of amount. In¢omo lax recovarabl¢ in relation
to dongth)ns ie¢elved under G￿Aid or deeds of covenant is recognised al th8 timp of the donalon.
L8gaa8s ar• r•cognised ijn receipt or othe￿Ls6 W the trust has boen notified of 8n impendin9 dlstsObut*)n, the
am￿nt Is known. and re<*lpl Is èypected. If the amount 15 not known, the 18gacy is treated as a contingont
0$$8t.
1.5 R•soure#s •xpended
1.6 Fixed asset investm•nts
Fixed asset investments ar8 initially rneasu￿d at transactton prf¢e excluding transacllon costs, 8niJ arè
subsequently measured at falr value al each reportlng date. Changes in fair value are re¢ognised in net
Incomell&xpendrfurel for the year. Transactlon costs aro expensed as incurred.

THE STRATTON NO.2 CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2022
Accountlng pollcl•8
{ContInu￿)
1.7 Cash and cash tqulval•nts
Cash and cash gquivalen15 include ￿sh in hand. doposlts hold 81 c811 with banks. other short-term liquid
investrnents ￿th rrrigin81 maluritses of three months or18ss, and b8nk overdrafts. Bank overdrafts ar& Shown
wlthln borrowlngs in current liabilitk8S.
Baslc flnanclal assets
Bas￿ finarKial assets. induda d8btors and rash and bank balances, are initially mea8ured at
transaction price including transaction costs and are subsequenlty carried at 8mrtised cost using the effective
intsrest method unl&sS thg arrangement constitutes a finanung tsan5athon, where the transaction is
rneasured at the present value of the future ￿ceIptS discounted at a n￿rket rat& of interest. Finanaal assgts
dassrfièd a$ ra￿1VabL8 wlhin one year are not amortiS8d.
Bask flnanclal Ilabllltl•s
B8slc finanti81 liabil￿8$, including creditors and bank loans are h(tSally recognlsèd al transadon price unless
the arrangement o)nstitut6s a flnancing transadlon. whère ihe debt Instrum8nt IS Tneasured at the presenl
Value of the future payments diSC￿ntad at a market rate of interest Financ581 liabilit￿$ classilied as payabl8
thln one year ale not amortisad.
Debt Instsuments 8re subsequently ¢arried at arThJrtb6ed cost. using the èffa¢tive interest rnle melhcwj.
Tr8d8 c￿d￿tOrS arè o￿VaatIonS to pay for goods or that have been 8cquirgd in the udinary ¢￿Jr3e of
opar8tK)n5 from suppliers. Amounts pay8ble are ckgssffied a8 current liabilitias tt pa￿Tren1 is due wlhin one
year or less. If not, th8y ar8 prasèntad as non-currenl liabilities. Trad6 crnditors ale recognised initially at
trarK8action price and subsequendy measured al amortised cost usiNJ the ￿￿<￿ve intor•sl method.
D•rneognltlon of fin#neial liobiliti•s
FInar￿la1 liablitias ar& d8rs¢¢sni$ed the Injsys contrartual oblgatbns expSre or are dischorged or
cancelled.
Critiul a¢eounting e*timat•s andJudg•m•nts
In tt)e applScatlon ¢)f the trust's accounting policles, the trusteas are rgqulred to make judgeThnts. estSmate$
and assumptions obout the carrying amount of assets And liabilthès that 8re not readity apparent from other
9our¢¢$. The &8timats8 and assoLaated assumptions are bÈsÉd on historical experience and othar factors that
arè considèrèd to be relevant. Actual resuts may dlffer from these e81imates.
The estimates and undertylng 8ssumpfjons are rovlewed on an ongoing basis. Revlsions to accounting
estimales are recognised in thè pariod in which th8 estimate 1$ revised whère the rewsion affects only that
period, or in the period ol ￿¥7￿1￿￿ arKI future peibds where th8 revislon affects bo1h ¢urrenl and futur8
periods.
Donations and kngacl&8
Unr•strfeted Unrestriet
funds
fiJnds
2022
Donations and gifts
10B,S00
49.311

THE STRArroN NO.2 CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2022
Inv•stments
Unregtrletod Unrethd9d
fund$
fijnds
2022
2021
Dlvidends
Int$￿$t receivable
137,979
4.728
86,969
5.193
142,707
92,162

THE STRAThON NO.2 CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2022
Charltablo a¢dvltl•$
2022
2021
Willen Hospice
Great Ormond Street Hospltsl
Thamgs Valltry & Chlltem AirAmbulanc8 Twgt
Help for Haro88
The Princes Trust
The Hornè Tnjsl
S¢an8ppeal
Sightsawrs
Fksronca Nlghtiryk Hcwse
Medical Detedon dogs
Combat Stress
SoLrth Bucks Rldlno for dlsabled
Horatios garden
World Vision UK
Carè IntemptK)nal
WaterAIl
Young Livo9 V$ Cancor
Guide Dogs for the Blln
8,000
10.000
26,000
7,000
10,000
10,000
4.000
10.000
10,000
6,0(K)
7,OC
5,OC
10,OC
10.OlXJ
5.0
10,OtKJ
15,000
10.000
5,000
8.000
10.000
158.000
46,0(K)
Share of govemance o)sts Iso0 notg 61
18,964
11,909
176,964
57,909
Analys5s by fund
Unre8tricted fvnds
176.964
176,964
For the year ended 5Aprll 2021
Unrnstrictad funds
S7.￿)9
57.909

THE STRArroN NO.2 CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2022
Support Costs
Support Gov•mance
costs
ost$
2022
2021
Leg81 And prOfe￿i￿al
Managemant fèè
7.011
11.953
7.011
11.953
11,045
18,964
18,964
11.￿9
Analysed betr￿n
Charitable aclivities
18,964
18,964
11,909
Tru8ts•5
None of the ITusl88s lor any pèrsons conneded wth them) recelved any remuneration or ban￿1$ from the
trust durffing the year. In the year, management expansas of£nll has been paid to trusleos {2021- £nll
Employws
The average monthly number of empk*yees durirrtJ the year was..
2022
NuM￿r
2021
Number
Totsl
There were no employ99s whose annual rornuneration wa6 more than £60,¢JOO.
N•t gain¥lllouo1) on In￿stm*￿ts
Vnrnstrlctsd Unrestricled
lunds
fund8
2022
2021
Revaljation of investments
219.061
252,854
10 Flx•d •s8•t Inv•btments
10-

THE STRATTON NO.2 CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2022
10 Fixed ass•t Invmtmonts
(Contlnu•d)
Llsted
invostmonts
Cost or Valuation
At 6April 2021
Addlllons
Valualion changes
Donaliiy)8
Dispo$8Ls
2.404.628
215,798
219.061
108.500
{227,6541
At 5 A￿1 2022
2.720.333
Carrylng amount
At 05 April 2022
2,720,333
At 05 Aprtl 2021
2.404,628
11 Related party transaotlon•
There were no dls¢lo$able related party transactions during the y8ar12021- nonel.
Remun•ration of k•y manag•m•nt personn•l
No remuneration was paid to k•y managomgllt personnel ofthe chority.
11